国家自主创新示范区税收政策创新研究

发布时间：2018-11-11 16:54

【摘要】：在今年的“两会”中,李克强总理在政府工作报告中提到了要“启动部署面向2030年的科技创新重大项目,要增加6个国家自主创新示范区”。国家自主创新示范区是在推进高技术行业发展和自主创新方面做出示范和探索经验的区域。2009年3月份,中关村成为我国第一个国家自主创新示范区,紧跟着,多个国家自主创新示范区也陆续设立,这说明,国家自主创新示范区将作为经济发展新常态下的主阵地,为经济发展提供强有力的支撑。众所周知,发展的动力来自于创新,就管理层面上来说,创新发展的基础是政策创新,近年以来,国家自主创新示范区已经拥有了较多的先试先行权力,从中央政府到地方政府、国家自主创新示范区层面陆续出台了一系列相关政策,对人才政策、税收政策、财政政策等政策“供给端”进行改革,从而增加相关政策的供给量,进而适应国家自主创新示范区的人才需要和发展需要。值得注意的是,多个国家自主创新示范区陆续在税收政策创新方面进行探索,如北京中关村、武汉东湖、上海张江、长株潭国家自主创新示范区等,这些探索积累了一些经验。我们将在研究税收政策创新对于自主创新发展作用的基础上,对于部分国家自主创新示范区的税收政策创新进行文本研究,这些政策创新的实践,对于后续设立的国家自主创新示范区具有较强的发展借鉴意义,在此基础上,我们还将对这些国家自主创新示范区税收政策创新的经验进行分析总结,从而构建国家创新示范区税收政策优化的基本路径,通过从税收政策创新整体规划、完善现有税收优惠政策、完善政策相关配套措施等角度出发,提出国家自主创新示范区税收创新的相关建议,从而通过税收政策创新发展,推动整体层面上的自主创新得到长足发展。
[Abstract]:In this year's "two sessions," Premier Li Keqiang mentioned in his government work report that he would "start the deployment of major scientific and technological innovation projects facing 2030 and increase the number of demonstration zones for independent innovation in six countries." The National Independent Innovation demonstration Zone is a region that has demonstrated and explored its experience in promoting the development of high-tech industries and independent innovation. In March 2009, Zhongguancun became the first national independent innovation demonstration area in China. Many national independent innovation demonstration zones have been set up, which shows that the national independent innovation demonstration areas will be the main position under the new normal of economic development and provide strong support for economic development. As we all know, the motive force for development comes from innovation. In terms of management, the foundation of innovation and development is policy innovation. In recent years, the national independent innovation demonstration zone has had more pilot power. From the central government to the local governments, a series of related policies have been introduced at the level of the national independent innovation demonstration zones, which have reformed the "supply side" of policies such as talent policy, tax policy, fiscal policy, and so on, thereby increasing the supply of relevant policies. And then adapt to the national independent innovation demonstration area talent needs and development needs. It is worth noting that many national independent innovation demonstration zones have been exploring tax policy innovation in succession, such as Beijing Zhongguancun, Wuhan East Lake, Shanghai Zhangjiang, Chang-Zhuzhou-Xiangtan National Independent Innovation demonstration Zone and so on. These explorations have accumulated some experience. On the basis of studying the effect of tax policy innovation on the development of independent innovation, we will do textual research on tax policy innovation in some national independent innovation demonstration areas. On the basis of this, we will analyze and summarize the experiences of tax policy innovation in these national independent innovation demonstration zones. In order to construct the basic path of tax policy optimization in the national innovation demonstration area, through the overall planning of tax policy innovation, the improvement of the existing preferential tax policy, the improvement of relevant policy supporting measures and so on. This paper puts forward the relevant suggestions of tax innovation in the national independent innovation demonstration area, so as to promote the rapid development of independent innovation on the whole level through the innovation and development of tax policy.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.44;F812.42

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